Court : Chennai
Decided on : Aug-23-1990
Reported in : 1991CriLJ3026
..... for the alleged contempt. aggrieved, the appellant has come up in appeal. 3. the maintainability of the appeal, both under section 19 of the act and clause 15 of the letters patent, has been questioned by way of preliminary objections by the respondent. 4. according to learned counsel for the respondent, an ..... in all contempt matters, there was no difficulty in saying so in unequivocal terms in section 19(1) itself. the only effect that section 19(1) of the act can have on clause 15 of the letters patent is that an appeal against an order or decision passed by the high court in ..... refusing to commit the respondent for contempt of court is not appealable, as of right, under section 19(1) of the act. 10. we shall now consider whether an appeal under clause 15 of the letters patent is competent against the order of the learned trial judge. 11. according to the learned counsel ..... exercise of its jurisdiction to punish for contempt ........ 'there appears to be a sound rationale behind the restricted right of appeal provided under section 19 of the act only against the order or decision where the contemnor has been punished and against no other order. it appears to us that the ..... with an identical submission raised before the bench. the bench noticed that clause 15 of the letters patent is subject to clause 44 of the letters patent, rendering clause 15 subject to the legislative powers of amendments and modifications. the bench opined that an appeal is a creature of a statute and unless the .....
Tag this Judgment!Court : Chennai
Decided on : Feb-08-1990
Reported in : AIR1990Mad337
..... koil represented by its president and secretaries. since objections were taken that the suit has not been instituted by right person, the cause title was amended by virtue of the order in la. no. 243 of 1978 as the idol of sri kannikaparameswari amman managed by tiruchi arya vaisya noottaippandaram ..... , christian and muslim religious public trusts and public charitable trusts from all the provisions of the said act.'section 20 of the tamil nadu buildings (lease and rent control) act as follows:--'notwithstanding anything contained inthis act, the government may, subject to such conditions as they deem fit, by notification exempt any building ..... the appellant. in view of the findings on these two points, referred above, the appeal is to be allowed.in the result, the letters patent appeal is allowed and the judgment and decree passed in a.s. 632 of 1979 are set aside and instead the decree and judgment passed in ..... the suit is liable to be dismissed.from the rival contentions made on behalf of both the parties, the points that arise for consideration in the letters patent appeal are :1. whether the appellant-plaintiff is entitled to file the suit as a public trust ? 2. what is the effect of the g ..... 3 preferred a.s. no. 632 of 1979 before this court. as already stated, the said appeal was allowed. aggrieved by the same, this letters patent appeal is preferred by the plaintiffs.learned counsel appearing for the appellants, mr. m. raghavan, mainly submitted that in the instant case, in view of .....
Tag this Judgment!Court : Chennai
Decided on : Nov-05-1990
Reported in : 1991(52)ELT377(Mad)
1. the petitioner is a manufacturer of patent and proprietary medicines and drugs licence obtained in drugs act. the petitioner claims to be a small manufacturer and had been claiming exemption from payment of excise duty or concessional payment of excise duty under various notifications issued by the ..... to forbear the second respondent from clubbing the value of clearances of the petitioner with that of other manufacturers invoking clause 3-b of the notification no. 175/86 as amended by notification no. 216/86 dated 2-4-1986. clause 3 of the notification is as follows : '3. nothing contained in this notification shall apply if the aggregate value of .....
Tag this Judgment!Court : Chennai
Decided on : Jan-22-1990
Reported in : II(1990)DMC277
..... more on the legal impact and implications that have come into play by virtue of the amendments introduced into the hindu marriage act 1955 by the marriage laws (amendment) act 68 of 1976, hereinafter referred to as act 68 of 1976. section 15 of the hindu marriage act 1955 before its amendment by act 68 of 1976 stood as follows :'when a marriage has been dissolved by decree of ..... ), within such time as it may allow in this behalf and any such amendment may include an amendment for conversion of a petition or proceeding for judicial separation into a petition or proceeding, as the case may be, for divorce.' the patent implication of section 39 of act 68 of 1976 is that all the petitions and proceedings in causes and matters matrimonial, which are ..... in that provision, shall be dealt with and decided by such court as per the amended provisions. it could be said ..... pending in any court at the commencement of act 68 of 1976 and referred to .....
Tag this Judgment!Court : Chennai
Decided on : Jan-22-1990
Reported in : (1990)2MLJ95
..... more on the legal impact and implications that have come into play by virtue of the amendments introduced into the hindu marriage act, 1955 by the marriage laws (amendment) act 68 of 1976, hereinafter referred to as act 68 of 1976. section 15 of the hindu marriage act 1955 before its amendment by act 68 of 1976 stood as follows:when a marriage has been dissolved by decree of ..... ) within such time as it may allow in this behalf and any such amendment may include an amendment for conversion of petition or proceeding for judicial separation into a petition or proceeding, as the case may be, for divorce.the patent implication of section 39 of act 68 of 1976 is that all the petitions and proceedings in causes and matters matrimonial, which are pending ..... that provision, shall be dealt with and decided by such court as per the amended provisions. it could be said ..... in any court at the commencement of act 68 of 1976 and referred to in .....
Tag this Judgment!Court : Chennai
Decided on : Sep-03-1990
Reported in : [1991]190ITR144(Mad)
..... in treating that portion of the income as earned income. the mistake committed by him may be apparent from the record. but such mistakes cannot be rectified under section 155. that section deals with amendment of assessment of a partner or a member of a firm or association under circumstances mentioned therein. it has nothing to do with mistakes apparent or otherwise.' 12 ..... in treating that portion of the income as earned income. the mistake committed by him may be apparent from the record but such mistakes cannot be rectified under section 155. that section deals with amendment of the assessment of a partner or a member of a member of a firm or association under circumstances mentioned therein. it has nothing to do with mistakes ..... such cases in the original assessment of the partner, a fiction was enacted and such a case were also treated as involving a mistake apparent on the record. now, under section 155 of the act, the power to amend the assessment of the partners had been conferred, without recourse to any fiction, unlike in the provisions of the indian income-tax ..... indian income-tax act, 1922, in a case of doubtful applicability of section 17(1) to the firm, the mistake could not be regarded as apparent from the record, would not also be of any assistance to the assessee. no doubt, it was observed by the supreme court that a mistake apparent from the record must be an obvious and patent mistake and .....
Tag this Judgment!Court : Chennai
Decided on : Apr-06-1990
Reported in : 1991(32)ECC1; 1991(52)ELT347(Mad)
..... circumstances. therefore, in my opinion the arguments that it is ultra vires section 3 of the central excise act cannot be countenanced.7. it is stated in the counter-affidavit filed on behalf of the respondents that the impugned notification has only ..... exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, the central government hereby makes the following further amendments in the notification of the government of india in the ministry of finance (department of revenue) no. 80/80-central excises, dated the 19th june, 1980 ..... /81-c.e., dated 25-3-1981, being a notification issued under sub-rule (1) of rule 8 of the central excise rules, 1944 amending an earlier notification 80/80-c.e., dated 19-6-1980 and therefore, i am passing a common order in the above writ petitions.2. i ..... which levies excise duty on a basis other than the value of goods manufactured by a manufacturer is wholly illegal and ultra vires section 3 of the central excise act. it must be remembered that the impugned notification does not levy excise duty but is only a notification granting exemption under the stated ..... facts in writ petition no. 1940 of 1981 : the petitioner is a manufacturer of patent or proprietary medicines. the petitioner does not own a factory of her own for manufacture. she has obtained a licence under the drugs act known as 'loan licence' enabling her to use the factory premises of another factory .....
Tag this Judgment!Court : Chennai
Decided on : Oct-05-1990
Reported in : [1991]191ITR1(Mad)
..... firm in relation to offences for which it was being prosecuted, the prosecution itself will not be maintainable ; and 11. contention no. 3 : section 278b of the income-tax act, which was inserted by the taxation laws (amendment) act, 1975 (central act 41 of 1975), with effect from october 1, 1975, has been invoked for charging petitioners nos. 2 and 3 for the alleged commission ..... imposed where it can be imposed but it will be limited to fine where it cannot be imposed, as corporal punishment in the case of companies becomes impossible of execution.' 67. the question is not whether the word 'and' has to be read as 'or', but of the need to make such construction as shall suppress the mischief and advance the ..... ' includes a limited liability company. there is no doubt about the same. we are dealing with a case under the `calcutta municipal act and section 3(32), bengal general clauses act (bengal act i(1) of 1899) applies and it is definitely stated that a `person' shall `include any company or association or body of individuals whether incorporated or not'. as far as ..... facto offences, because, to do so, would amount to acting contrary to the clear mandate contained in article 20 of the constitution. the directors of the company could not be prosecuted, but the company can be found guilty. 32. similarly, punchhi j., as he then was, in prem lata v. ito observed that section 278b was not applicable, as the return pertained to .....
Tag this Judgment!Court : Chennai
Decided on : May-02-1990
Reported in : (1990)2MLJ324
..... . the said judgment is binding on me.15.pannalal bunj raj v. union of india : [1957]1scr233 was a case relating to the vires of section 5(7a) of the indian income tax act, 1922 as amended by amendment act xxvi of 1956 and consequently, the transfer of certain cases to certain income tax officers was without jurisdiction. the objection as to the want of ..... power into affirmative structuring of redress so as to make it personally meaningful and socially relevant frustration of invalidity is part of the judicial duty; fulfillment of legality is complementary.32. in fine, exercising our discretion under article 226 of the constitution, weighing the equities between the parties and taking note of the delay and conduct of the appellant bank vis ..... .m.p. no. 8594 of 1984 was filed seeking permission to raise an additional ground that the shop act will not apply to the appellant bank which had been nationalised on 11.7.1980. the plea was allowed ..... an employee under the shop act and the authority decided under section 51 of the shop act that the branch manager was an employee. that decision was challenged in this court under article 226 of the constitution. by an order dated 9.3.1982, the decision was confirmed. an appeal was filed under clause 15 of the letters patent in the writ appeal, c .....
Tag this Judgment!Court : Chennai
Decided on : Nov-13-1990
Reported in : (1991)2MLJ199
..... crystalised.34. hence the contention put forward by the 4th appellant cannot be accepted and i hold that is not entitled to get the benefit of section 29-a of the amendment act. the 4th appellant will have only 1/18th share as each of the other appellants.35. in the result, the decree and judgment of ..... into force. but the necessary requisite is, the male hindu should have been alive on the date of the coming into force of the amendment act. the section only makes a daughter a coparcener and not a sister. if a male hindu had died before 25th march, 1989, leaving coparcenary property, then ..... be considered in the light of the aforesaid provision fixing the date on which the amendment act is deemed to have come into force.15. section 29-a as introduced by the amendment reads as follows:29-a. notwithstanding anything contained in section 6 of this act,-(i) in a joint hindu family governed by mitakshara law, the daughter of ..... points out that even in the case of a party who has been brought on record his right has to be adjusted at the time of the final decree.32. the court also placed reliance on the observations of the supreme court in phoolchand v. gopal lal : [1967]3scr153 . ultimately it was observed by the ..... . again the question arose with reference to an after-born son before the privy council in bhagwat ram v. ramji ram (1974) 2 m.l.j. 67 the privy council held that the law is well settled that a son begotten as well as born after the partition, where a share has been allotted to .....
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